The fixed-asset master file at our paper company includes the following 12 data items:

Asset number	Date of retirement (99/99/2099 for assets still in service)
Description	Depreciation method code
Type code	Depreciation rate
Location code	Useful life (years)
Acquisition date	Accumulated depreciation at beginning of year
Original cost	Year-to-date depreciation

Explain several ways auditors can use computer audit software in performing a financial audit of our fixed assets. These would include both tests of controls and substantive tests.